Responsible Persons in “Trust Fund” Tax Cases

A REVIEW OF THE FEDERAL AND MASSACHUSETTS STANDARD FOR “RESPONSIBLE PERSONS” IN “TRUST FUND” TAX CASES cite as: 34 Business Law Review 121 (2001) RESPONSIBLE PERSONS (PDF) After the Appeals Court remand in Fox v Commissioner of Revenue, 51 Mass. App. Ct. 336 (2001) after retrial the same issues pend in the Appeals Court No. 06P-263. The Appellant’s briefs in that case which was argued February 12, 2007 are available at: 6-30-06 Appellant Brief of Charles Fox in Mass. Appeals Court case No. 2006P-263 10-30-06 Reply Brief of Charles Fox in Mass. Appeals Court case No. 2006P-263
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Pending Appeal Cases

Other Pending Appeal Cases: Bedforder v Forgione and Jones, Mass. Appeals Court No. 2006-P-0878 The Land Court’s determination that defendant appellees had the benefit of an implied easement as to certain fire balconies was challenged in this case. Brief of Appellee and Opposition to Direct Appellate Review in the SJC which analyze implied easements provided upon request. For an earlier case between the same parties involving condo assessments and attorney’s fees. Brief of Appellee and Court issued rescript affirming Superior Court determination, SJC denial of Further Appellate Review and Appellee’s brief successfully opposing M.R.C.P. 60(b) motions are available upon request.
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Thorough and Fully Invested in My Case

“There are many attorneys out there who have a good head on their shoulders. Our firm requires an attorney who is honest, hard-working, dedicated and who cares to fully understand our niche business. For this reason, and for 2 generations, we have always chosen John Neylon, Esq.. John is the consummate team player who puts his client’s needs ahead of everything and proves it with his results.” JJ Manning Auctioneers
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Excellent Legal Representation

In the principal areas in which we practice an integrated approach is individually tailored and a cost effective approach is maintained. Mature interaction with opposing counsel and other professionals including experts usually maximizes client satisfaction.
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